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21 Capital adequacy, Asset quality, Management quality, Earnings quality, Liquidity, and Sensitivity to interest rates
Banking: CAMELSУниверсальный русско-английский словарь > Capital adequacy, Asset quality, Management quality, Earnings quality, Liquidity, and Sensitivity to interest rates
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22 modelo de valorización de los activos de capital
• capital asset pricing modelDiccionario Técnico Español-Inglés > modelo de valorización de los activos de capital
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23 social capital
Gen Mgtthe asset to an organization produced by the cumulative social skills of its employees. Social capital, like intellectual and emotional capital, is intangible and resides in the employees of the organization. It is a form of capital produced by good interpersonal skills (see interpersonal communication), which can be considered an asset as they are an important factor in organizational success. Key components of social capital include: trust; a sense of community and belonging; unrestricted and participative communication; democratic decision making; and a sense of collective responsibility. Evidence of social capital can be seen, for example, in trust relationships, in the establishment of effective personal networks, in efficient teamwork, and in an organization’s exercise of social responsibility. -
24 emotional capital
Gen Mgtthe intangible organizational asset created by employees’ cumulative emotional experiences, which give them the ability to successfully communicate and form interpersonal relationships. Emotional capital is increasingly being seen as an important factor in company performance. Low emotional capital can result in conflict between staff, poor teamwork, and poor customer relations. By contrast, high emotional capital is evidence of emotional intelligence and an ability to think and feel in a positive way that results in good interpersonal communication and selfmotivation. Related concepts are intellectual capital and social capital. -
25 human capital
HRthe employees of an organization. The term builds on the concept of capital as an asset of an organization, implying recognition of the importance and monetary worth of the skills and experience of its employees. It is measured through human capital accounting. -
26 human capital accounting
HRan attempt to place a financial figure on the knowledge and skills of an organization’s employees or human capital. -
27 unrealized capital gain
Fina profit from the holding of an asset worth more than its purchase price, but not yet sold -
28 gross domestic fixed capital formation
Econinvestment in the fixed asset in an economy, including depreciationThe ultimate business dictionary > gross domestic fixed capital formation
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29 human asset accounting
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30 Security Asset Capital Corporation
NASDAQ: SCYAEУниверсальный русско-английский словарь > Security Asset Capital Corporation
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31 נכס הון
capital asset -
32 ممتلكات رأس المال
capital asset -
33 капитал
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34 капитальный актив
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35 модель ценообразования капитальных активов
модель ценообразования капитальных активов
Математическая модель, используемая в теории портфеля ценных бумаг (portfolio theory), в которой доход (Е) от инвестиций выражается через ожидаемую окупаемость (rm) рыночных портфельных инвестиций (см.: Markowitz model (модель Марковица)) и коэффициент “бета” (beta), т.е.
E= R (rm-R),
где R - это очищенный от риска доход.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > модель ценообразования капитальных активов
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36 капитальная прибыль
капитальная прибыль
Прибыль (см. также: capital gain (реализованный прирост капитала)), полученная от продажи какого-либо капитального актива (capital asset). Капитальная прибыль, если она вообще подлежит налогообложению, обычно облагается налогом на реализованный прирост капитала (capital-gains tax), причем этот налог платят только частные лица, тогда как компании платят корпорационный налог (corporation tax) с подлежащих налогообложению доходов. Закон о компаниях 1980 г. разрешил компаниям с ограниченной ответственностью распределять капитальную прибыль при условии, что она реальна, реализована, не была ранее капитализирована и в ней учтены любые аккумулированные реализованные капитальные убытки.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > капитальная прибыль
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37 капитальный убыток
капитальный убыток
Убыток, возникший при продаже, утрате или разрушении капитального актива (Capital asset) либо из-за долгосрочного обязательства. В целях налогообложения капитальный убыток противопоставляется капитальной прибыли. См.: capital-gains tax (налог на реализованный прирост капитала).
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > капитальный убыток
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38 המחרת נכסי הון
capital asset pricing -
39 коефіцієнт покриття
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40 razón fondos propios-activos
• capital-asset ratioDiccionario Técnico Español-Inglés > razón fondos propios-activos
См. также в других словарях:
Capital asset — has two related meanings in the fields of accounting and financial economics. In accounting, a capital asset is an asset that is recorded on a balance sheet as capital that is, property that creates more property, e.g. a factory that creates… … Wikipedia
capital asset — see asset 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital asset … Law dictionary
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capital asset — noun count BUSINESS something such as equipment or buildings that a company owns and uses in doing its business … Usage of the words and phrases in modern English
capital asset — A long term asset, such as land or a building, not purchased or sold in the normal course of business. Bloomberg Financial Dictionary * * * capital asset capital asset ➔ asset * * * capital asset UK US noun [C, usually plural] (also fixed asset,… … Financial and business terms
Capital Asset — A type of asset that is not easily sold in the regular course of a business s operations for cash and is generally owned for its role in contributing to the business s ability to generate profit. Furthermore, it is expected that the benefits… … Investment dictionary
capital asset — UK / US noun [countable] Word forms capital asset : singular capital asset plural capital assets business something such as equipment or buildings that a company owns and uses in doing its business … English dictionary
Capital Asset Pricing Model — Saltar a navegación, búsqueda El Capital Asset Pricing Model, o CAPM (trad. lit. Modelo de Fijación de precios de activos de capital) es un modelo frecuentemente utilizado en la economía financiera. El modelo es utilizado para determinar la tasa… … Wikipedia Español
Capital asset pricing model — In finance, the Capital Asset Pricing Model (CAPM) is used to determine a theoretically appropriate required rate of return of an asset, if that asset is to be added to an already well diversified portfolio, given that asset s non diversifiable… … Wikipedia
capital asset pricing model — ( CAPM) An economic theory that describes the relationship between risk and expected return, and serves as a model for the pricing of risky securities. The CAPM asserts that the only risk that is priced by rational investors is systematic risk,… … Financial and business terms
Capital asset pricing model — Modèle d évaluation des actifs financiers Pour les articles homonymes, voir CAPM. Le Modèle d évaluation des actifs financiers (MEDAF), traduction approximative[1] de l anglais Capital Asset Pricing Model (CAPM) fournit une estimation de valeur… … Wikipédia en Français